The tariff classification of solar cells from Germany

N352325
August 27, 2025
CLA-2-85:OT:RR:NC:N2:209
CATEGORY: Classification
TARIFF NO.: 8541.42.0080, 9903.02.20
Elizabeth (Lisa) Xinos Sierra Space Corporation 2000 S. Taylor Avenue, Suite 100 Louisville, CO 80027-3020 RE: The tariff classification of solar cells from Germany Dear Ms. Xinos: In your letter dated August 12, 2025, you requested a tariff classification ruling. The items concerned are Metal Wrap Through (MWT) solar cells which are designed for space-based applications. The MWT cells are high efficiency triple junction Gallium Arsenide “micro-cells.” The semiconductor material used to manufacture these solar cells consists of indium gallium phosphide (InGaP), indium gallium arsenide (InGaAs) and germanium (Ge), they do not utilize crystallized silicon. The solar cells are manufactured in Germany. The applicable subheading for the Metal Wrap Through (MWT) solar cells will be 8541.42.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Semiconductor devices (for example, diodes, transistors, semiconductor-based transducers); photosensitive semiconductor devices, including photovoltaic cells whether or not assembled in modules or made up into panel…: Photosensitive semiconductor devices, including photovoltaic cells whether or not assembled in modules or made up into panels; light-emitting diodes (LED): Photovoltaic cells not assembled in modules or made up into panels: Other.” The general rate of duty will be Free. Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” All imported merchandise must be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the Chapter 99 provisions covering exceptions to the reciprocal tariffs. At this time, products of the European Union with an ad valorem (or ad valorem equivalent) rate of duty under column 1-General less than 15 percent will be subject to an additional ad valorem rate of duty of 15 percent minus the column 1-General duty rate. At the time of entry, you must report the Chapter 99 heading applicable to your product classification, (i.e. 9903.02.20), in addition to subheading 8541.42.0080, HTSUS, listed above.

Additionally, in your letter you request we make a determination as to whether the Solar 201 safeguard measures pertain to the subject solar cells. The Solar 201 safeguard was implemented in accordance with Presidential Proclamation 9693, dated January 23, 2018, which was promulgated in pursuant to Section 201 of the Trade Act of 1974, as amended (19 U.S.C. §2252). See Fed. Reg. Vol. 83, No. 17 (Jan. 25, 2018). The Solar 201 safeguard establishes a tariff-rate quota and additional duties on imports of crystal silicon photovoltaic cells (CSPV) “cells” and “modules.” In particular, the proclamation calls for amendment of Chapter 99, Subchapter III, HTSUS, to create subheadings 9903.45.21 and 9903.45.22, which apply to CSPV cells, and 9903.45.25, which applies to CSPV modules. The proclamation also calls for amendment of Chapter 99, Subchapter III, to create a new legal note, Note 18, to define the products classifiable in subheadings 9903.45.21 to 9903.45.25 and set forth the additional rates of duties to be applied to these products. These amendments to Chapter 99 went into effect on February 7, 2018, and will remain in effect until February 6, 2026. In your letter, you state that the additional rates of duty are not applicable to the subject solar cells due to the fact that they are not crystal silicon solar cells. We agree, the Solar 201 safeguard pertains specifically to crystal silicon photovoltaic cells. Since the Metal Wrap Through solar cells are not crystal silicon photovoltaic cells, they do not fit the definition of the covered products found in legal note, Note 18, and as such are not subject to the additional duties imposed by the Solar 201 safeguards. The tariffs and additional duties cited above are current as of this ruling’s issuance. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided at https://hts.usitc.gov/. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, please contact National Import Specialist Steven Pollichino at [email protected].
Sincerely,
(for) James Forkan Acting Director National Commodity Specialist Division